Estructuración de un sistema de contabilidad de costos por órdenes de producción en la Empresa Avícola Martín Mañay, del cantón Cumandá, provincia de Chimborazo y su incidencia en el precio de venta, período 2015

Abstract

This research project was developed in the poultry company Martin Mañay, belonging to the Cumandá canton, province of Chimborazo, a firm dedicated to the breeding and marketing of poultry for the National Food Processor “PRONACA”, the company handles a high percentage of sales and does not have an accounting system. Therefore the proposal to structure a system of cost accounting for production orders and to determine its incidence in the sale price for the period 2015, will allow to the company achieve their business goals, optimize their costs and raise their profits. To bring about this present work, it was applied: techniques and methods that allowed to know the current situation of the company in general form and have a clear view of the proposal to perform; was made an interview to owner manager Mr. Martin Mañay Vique, where could be observed the production process and the way in which accounting records are made and was identified the need to structure a cost accounting system by production orders in order to reduce the financial uncertainty and create a new approach to quality in accounting information, which will allow to increase profitability and cope with a competitive market.